Improving the performance of the central auditing organization: Overcoming the challenges of digital transformation using COBIT 19

Abstract

The study aimed to develop a COBIT 19-based approach to overcome the obstacles to digital transformation within the Central Auditing Organization. The study explored the concept of digital transformation and its benefits, identified implementation barriers, and emphasized the importance of applying international standards for digital technologies. This aligns with the government's efforts to build a digital Egypt and a digitally connected government, which improves the efficiency and effectiveness of administrative systems. The main focus is on training CAO members and their international counterparts on adopting digitalization, supporting e-government, and enhancing transparency, accountability, and public participation, all goals pursued by INTOSAI and its members worldwide. All of these goals can be furthered through COBIT 19.